(1.) These writ appeals have been filed against a common Judgment rendered by the learned Single Judge. The batch of writ petitions were filed by the Association of Parallel Colleges and by persons owning or running individual parallel colleges in the State. The challenge was against the constitutional validity of levy of service tax treating Parallel Colleges as "commercial training or coaching centres" coming under Section 65(27) of the Finance Act, 1994 (for short, the 'Act').
(2.) The learned Single Judge by the impugned Judgment held that the impugned provisions of the Act authorising levy of service tax on Parallel Colleges are arbitrary and violative of Article 14 of the Constitution of India. But it was made clear that the Judgment is rendered on the peculiar facts applicable to the Parallel Colleges in the State of Kerala and it cannot be treated as declaring the Section unconstitutional, in so far as any other category of educational institution or training centre is concerned. Thus, the respondents in the writ petitions were prohibited from demanding registration or service tax for the services rendered by the writ petitioners, their members and other Parallel Colleges in the State of Kerala.
(3.) We heard the learned Standing Counsel Shri John Varghese and Shri Thomas Mathew Nellimoottil, learned Standing Counsel for the appellants in the appeals. Heard, Shri P.K.Vijaya Mohanan, Shri P.C.Joseph Pazheparambil, Shri S.A.Razack learned counsel appearing for the respondents.
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